Beruwala Resorts Balance Sheet

Financials in millions LKR. Fiscal year is April - March.

Millions LKR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Cash & Equivalents	16.55	20.29	10.12	9.07	12.97	15.9
Cash & Short-Term Investments	16.55	20.29	10.12	9.07	12.97	15.9
Cash Growth	-80.85%	100.56%	11.52%	-30.05%	-18.42%	-32.18%
Accounts Receivable	90.38	48.31	83.4	59.42	29.25	13.19
Other Receivables	32.57	89.33	53.01	56.17	57.67	52.02
Receivables	122.95	137.64	136.42	115.59	86.92	65.21
Inventory	22.76	18.2	16.97	12.92	9.51	6.72
Prepaid Expenses	-	-	-	-	-	1.62
Other Current Assets	0	7.76	5.36	2.45	1.59	-
Total Current Assets	162.27	183.89	168.87	140.03	111	89.44
Property, Plant & Equipment	1,400	1,364	1,084	1,076	1,095	1,124
Other Intangible Assets	1.15	4.05	1.4	1.74	2.1	2.58
Other Long-Term Assets	0.68	0.68	0.68	-	-	-
Total Assets	1,564	1,552	1,255	1,218	1,208	1,216
Accounts Payable	189.9	56.13	49.11	53	30.75	19.18
Accrued Expenses	-	83.57	122.7	116.54	60.53	183.77
Short-Term Debt	152.27	122.56	107.15	130.6	95.33	98.03
Current Portion of Long-Term Debt	144.55	101.61	98.54	63.59	60.42	55.89
Current Portion of Leases	3.24	3.6	3.6	4.05	5.36	2.68
Other Current Liabilities	81.53	67.82	67.82	197.22	153.31	0.76
Total Current Liabilities	571.49	435.3	448.91	564.99	405.69	360.32
Long-Term Debt	243.75	290.26	336.38	367.1	310.95	227.48
Long-Term Leases	19.86	20.61	19.7	30.37	23.77	16.04
Pension & Post-Retirement Benefits	16.32	15.09	14.26	8.7	16.45	14.52
Long-Term Deferred Tax Liabilities	278.37	278.36	167.78	270.11	115.01	115.78
Other Long-Term Liabilities	0	-	-	-	-	-
Total Liabilities	1,130	1,040	987.03	1,241	871.88	734.15
Common Stock	120	120	460.65	340	340	340
Retained Earnings	26.18	101.18	-336.94	-519.27	-234.95	-95.28
Comprehensive Income & Other	120.77	120.77	16.06	22.35	66.17	66.65
Total Common Equity	266.96	341.95	139.77	-156.92	171.22	311.37
Minority Interest	167.49	170.74	128.2	133.3	165.33	170.5
Shareholders' Equity	434.45	512.69	267.97	-23.62	336.55	481.86
Total Liabilities & Equity	1,564	1,552	1,255	1,218	1,208	1,216
Total Debt	563.68	538.64	565.37	595.71	495.83	400.13
Net Cash (Debt)	-547.12	-518.35	-555.25	-586.64	-482.86	-384.23
Net Cash Per Share	-0.74	-0.74	-0.90	-0.98	-0.80	-0.64
Filing Date Shares Outstanding	700.54	700.54	700.54	600	600	600
Total Common Shares Outstanding	700.54	700.54	700.54	600	600	600
Working Capital	-409.22	-251.42	-280.04	-424.97	-294.69	-270.88
Book Value Per Share	0.38	0.49	0.20	-0.26	0.29	0.52
Tangible Book Value	265.81	337.89	138.37	-158.66	169.12	308.78
Tangible Book Value Per Share	0.38	0.48	0.20	-0.26	0.28	0.51
Land	-	683.42	525.77	525.77	525.77	525.77
Buildings	-	867.78	762.24	737.12	723.92	722.06
Machinery	-	342.74	329.07	311.87	305.56	299.83
Construction In Progress	-	20.76	-	-	-	-

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.